Section 317 of Companies Act, 2013

317. Report of Company Liquidator to Tribunal for examination of persons

(1) Where the Company Liquidator is of the opinion that a fraud has been committed

by any person in respect of the company, he shall immediately make a report to the Tribunal

and the Tribunal shall, without prejudice to the process of winding up, order for investigation

under section 210 and on consideration of the report of such investigation, the Tribunal may

pass such order and give such directions under this Chapter as it may consider necessary

including the direction that such person shall attend before the Tribunal on a day appointed

by it for that purpose and be examined as to the promotion or formation or the conduct of the

business of the company or as to his conduct and dealings as officer thereof or otherwise.

(2) The provisions of section 300 shall mutatis mutandis apply in relation to any

examination directed under sub-section (1).

Complete: companies-act-2013